GST Exemption: Packaging Similarity Isn't a Brand Name

Quick Summary

The Madras High Court has ruled that simply having similar packaging, colours, or graphics does not automatically mean a product has a 'brand name' for GST purposes. The court found that generic agricultural images and mandatory legal disclosures on packaging do not constitute branding. Furthermore, if a company voluntarily gives up any enforceable rights to a brand name, they can still claim GST exemption.

Court :
Madras High Court

Brief :
The Hon’ble Madras High Court in the case of NarasusSaarathy Enterprises Private Limited v. Additional Commissioner of GST & Central Excise [W.P.No.6069 of 2025, order dated March 16, 2026] held that mere similarity in packaging, graphics, colour scheme, or mandatory statutory disclosures does not constitute a "brand name" for the purpose of denying GST exemption, and where the assessee has voluntarily foregone actionable claim over a brand name, exemption under Notification No. 2/2017–CT (Rate) dated June 28, 2017 cannot be denied.

Citation :
W.P.No.6069 of 2025, order dated March 16, 2026

Daily Limit Reached